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Non-Resident Taxation Manual (January 2023)

Documentation

Regulations:article 7 and third and fourth additional provision Order EHA/3316/2010, of 17 December, approving self-assessment forms 210, 211 and 213 of IRNR.

On submitting the self-assessment, in the cases indicated, the following documentation must be attached:

Certification of residence

  • Exenciones internal

    If exemptions from Spanish domestic regulations apply, due to the taxpayer's residence, a certificate of residence, issued by the tax authorities of the country of residence, justifying these rights shall be attached.

    However, when the entities referred to in section 1 of the third additional provision of the Non-Resident Income Tax Regulations (pension funds and collective investment undertakings resident in the European Union) apply the exemption provided for in Article 14.1.c) of the Non-Resident Income Tax Act (relating to interest and capital gains derived from movable property), proof of residence may be provided in accordance with the provisions of the said additional provision (in some cases, by means of certificates issued by the supervisory or registration authorities of the State of establishment and, in others, by means of declarations by representatives of the entities concerned).

    Likewise, when applying the exemptions provided for in Article 14.1.k) and 14.1.l) of the Non-Resident Income Tax Act, pension funds or collective investment institutions subject to a specific supervision or administrative registration regime shall justify the right to exemption, instead of with the residence certificate, in the following manner:

    1. In the case of exemption under article 14.1.k), they must attach a declaration signed by the representative of the pension fund stating their compliance with legal requirements, following the form included under appendix VI of the Order approving form 210.

      However, in the case of an institution for occupational retirement provision regulated by Directive 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision, they may attach a certificate issued by the competent authority of the State in which the institution is established, in the same terms and with the same indefinite validity as that provided for in section 2.a), second paragraph of the third additional provision of the Non-Resident Income Tax Regulations.

    2. In the case of exemption under article 14.1.l), they must attach a certificate issued by the proper authority from the Member State where the institution is based, stating that said institution complies with the conditions established in Directive 2009/65/EC of the European Parliament and of the Council, of 13 July 2009, on the co-ordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS).The relevant authority will be that designated as per article 97 of the aforecited Directive.

  • Convention exemptions or limits on taxation

    If applying exemptions or reductions on the taxable amount due to tax limits established in an Agreement, a certificate of tax residence issued by the corresponding tax authority justifying this entitlement must be submitted. Said certificate must expressly state that the taxpayer is a resident under the meaning of the Agreement.However, if the liability is reduced by applying a tax limit established in an Agreement implemented by an Order that establishes the use of a specific form, this must be attached instead of the aforementioned certificate.

  • Expenses deductible by taxpayers from the European Union or from a Member State of the European Economic Area with which there is an effective exchange of tax information.

    When expenses are deducted for the determination of the tax base, because they are taxpayers resident in another Member State of the European Union or in a Member State of the European Economic Area with which there is an effective exchange of tax information (with effect from 11 July 2021, the regulatory references made to States with which there is an effective exchange of tax information are understood to be made to States with which there are regulations on mutual assistance on the exchange of tax information under the terms provided in Law 58/2003, of 17 December, General Taxation, which is applicable.See Annex V), a certificate of tax residence in the relevant State issued by the tax authority of that State shall be attached.

Residence certificates and the declaration referred to above will be valid for one year from the date of issue.Nevertheless, residence certificates will have unlimited validity when the taxpayer is a foreign state, any political or administrative subdivision or corresponding local organisations of the same.

Certificates of residence and declarations in accordance with the models in Annexes VI and VII of the Order approving the 2010 model mentioned above shall be valid for one year from the date of issue.Nevertheless, residence certificates will have unlimited validity when the taxpayer is a foreign state, any political or administrative subdivision or corresponding local organisations of the same.Likewise, the certificate issued by the competent authority of the Member State of origin of the collective investment institution referred to in letter b) of the previous section, as well as the certificates issued by the competent authorities provided for in the Third Additional Provision of the Non-Resident Income Tax Regulations, shall be valid indefinitely, as long as the information contained therein is not modified.

In the case of self-assessments made by jointly and severally liable persons who are depositaries of securities, it shall be sufficient for them to keep at the disposal of the Tax Administration the residence certificates, forms or declarations referred to in the previous sections, during the limitation period.

Proof of withholdings

When withholdings and payments on account are deducted from the tax levied, documents proving this must be submitted.

Proof of the refund account

Regulations:Article 3 Order EHA/3316/2010, of 17 December, approving the IRNR self-assessment forms 210, 211 and 213.

If a refund is requested, proof of identification and ownership of the account must be attached.

Refunds will be paid by bank transfer to the account indicated in the deposit/refund document. The holder of said account may be one of the following:

  • The party filing the tax return.However, if the tax return is filed by the taxpayers' representative, the refund may only be paid into an account held by the taxpayers' legally authorised representative.

  • The taxpayer.

If the refund is to be paid into an account held by one of the parties filing the tax return in their capacity as joint and several guarantor, withholder or legally authorised representative, the bank account must be held in Spain.However, if the bank account is held by the taxpayer, it may be opened in a bank in Spain or abroad.

Representation accreditation

When the refund is requested in an account whose holder is the taxpayer's legal representative, it will be necessary to attach the document accrediting the representation, which must include a clause authorising the aforementioned legal representative to receive the refund in his name on behalf of the taxpayer.